الاتجاهات الحديثة في تطبيق الحوكمة بالمصارف و دورها في تفعيل الرقابة و تقييم الأداء : دراسة حالة مصرف أبو ظبي الإسلامي الإماراتي

الملخص EN

The study aimed to identify the recent trends in the application of the concepts of corporate governance in banks and its role in activating the supervision and performance evaluation.

The study problem explored the implementation of the governance mechanism within the Abu Dhabi Islamic Bank, through testing the relationship between the application of governance and its role in activating supervision and performance evaluation at the bank.

The most important results of the study indicated that the application of the principles of corporate governance in the Abu Dhabi Islamic Bank ensure the soundness of the financial performance evaluation.

Also, the system of internal control and audit committees within the Abu Dhabi Islamic Bank plays a vital role in the activation of governance concept.

The paper recommendations calls for Abu Dhabi Islamic Bank to strengthen its efforts in order to maintain continuity in the application of the principles of corporate governance as outlined by the central bank directives; as well as the necessity of activating the use of Accounting and Auditing Organization for Islamic Financial Institutions issued by (AAOIFI) to achieve the greatest degree of transparency at the global level in the framework of accountability.